Professional Ethics Update and Refresher
You'll refresh your knowledge of important ethics requirements and gain an awareness of new and revised ethical requirements to stay current on ethics guidelines.
Format
Online
NASBA Field of Study
Regulatory Ethics
Level
Update
CPE Credits
2
Author(s)
AICPA and CIMA staff
Availability
1 year
Product Number
PEUPDATE24SSO
Upholding the profession and maintaining public trust.
Ethical behavior is essential to upholding the profession and maintaining the public trust.
You'll stay up-to-speed on the recently adopted new and revised ethical requirements and learn about new proposals under consideration. You'll explore various topics, including:
- Revised interpretation that addresses soliciting or disclosing Uniform CPA Examination questions or answers
- New and revised interpretations related to fees, including determining fees for attest engagements and fee dependency
- New and revised definitions related to public interest entities (PIEs)
Refreshing your ethics knowledge
You'll also refresh your knowledge of important ethics requirements to ensure continued compliance with the AICPA Code of Professional Conduct and to make sure your services are performed with integrity and objectivity, and independence when required.
You'll cover a wide range of ethics issues, including:
- Conceptual framework approach
- AICPA Code of Professional Conduct
- DOL independence rules update
- Recent SEC ethics rulings
Innovative learning techniques to enhance your understanding
Engaging instruction includes:
- Personal, targeted and innovative exercises
- Graphics
- Case studies to help you apply the new requirements
Note: Many states do not accept this AICPA course to meet the ethics requirement for earning or maintaining a CPA license. Please contact your state board to determine which ethics course is required for your license.
Who Will Benefit
- CPAs
- Accounting and finance professionals looking to stay current on ethics issues and requirements
Key Topics
- AICPA Code of Professional Conduct
- Conceptual Framework Approach
- Recent ethics enforcement
- New and revised AICPA rules
- Ethical responsibilities for performing tax services
Learning Outcomes
- Recall the structure and general contents of the AICPA Code of Professional Conduct.
- Apply the conceptual framework approach to address an ethical matter.
- Identify the requirements for maintaining independence when performing nonattest services for an attest client.
- Identify new and revised ethics rules and guidance issued by the AICPA and other regulatory bodies.
- Recall recent enforcement actions against firms and CPAs for independence and other ethics infractions.
- Recognize ethical responsibilities for performing tax services.
Group ordering for your team
2 to 5 registrants
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Start order6+ registrants
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US customers call 1-800-634-6780 (option 1)
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